Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-6 - THE IMPUTATION SYSTEM
Division 202 - Franking a distribution
Subdivision 202-C - Which distributions can be franked?
SECTION 202-25 What this Subdivision is about
Generally, distributions that are made out of realised profits can be franked.
Those distributions that are not frankable are identified.